This study explores representation and use of indigenous heritage constructs with a view to identifying implications thereof for the quality and relevance of heritage education practices in post colonial southern Africa. Framed within a critical hermeneutic research paradigm under-laboured by critical realist ontology, the study was conducted using a multiple case study research design. The data collection protocol was three-phased, starting with a process of contextual profiling, within which insights were gained into discourses shaping the constitution and orientation of heritage education practices at the Albany Museum in South Africa, the Great Zimbabwe Monument in Zimbabwe and the Supa Ngwao Museum in Botswana. The second phase of data collection entailed modelling workshops in which educators engaged in discussion around the status of heritage education in post apartheid South Africa. This highlighted, through modelled lessons, some of the tensions, challenges and implications for working with notions of social transformation and inclusivity in heritage education. The third phase of data collection involved in-depth interviews. Twelve purposively selected research participants were interviewed between 2010 and 2011. Data generated across the study was processed and subjected to different levels of critical discourse analysis. Besides noting how heritage education in post colonial southern Africa is poorly framed and under-researched, this study revealed that current forms of representing indigenous heritage constructs are influenced more by socio-political discourses than the need to protect and conserve local heritage resources. The study also noted that the observed heritage education practices are oriented more towards addressing issues related to marginalisation and alienation of indigenous cultures and practices, than enhancing learners’ agency to manage and utilise local heritage resources in a more sustainable ways. Based on these findings the study recommends re-positioning heritage education within the framework of Education for Sustainable Development (ESD). ESD acknowledges both issues of social justice and the dialectical interplay between nature and culture; as such, it may allow for representation and use of indigenous heritage constructs in ways that expand current political orientations to include sustainability as an additional objective of heritage education. Given that little research focusing on heritage education has been undertaken within southern Africa, the findings of this study provide a basis upon which future research may emerge.

The aim of this dissertation is to design finance management model and then to test it in real company operated in field of facility management (property and asset management in the field of real estate’s). Designed model works with instruments of financial analysis and investment management. Key hypothesis of the model tells that return on equity should by higher or equal in comparison to weighted average cost of capital. This hypothesis is used not only for effective financial management of the company but also for its smaller units (business centres). Part of the dissertation is definition how to implement and use the model (31 steps for the implementation). Designed model (and hypothesis as well) is verified on the case study.

Purpose: The purpose of this study is to develop and evaluate an inspection model that will facilitate the work for Strängnäs Fastighets AB inspectors. Method: The method of this study consists of a case study in which the company´s routines was analyzed through site visits, interviews, review of the work routines and documents. The case study is supplemented by a literature study where, above all, legal requirements and to a certain extent research in the area. Results: The Analyzing of the routines resulted in the company having limited or no routines at all for inspection of the buildings. This meant that the work was based on response to complaints rather than proactive work. According to that background, a model was established based on other organization's inspection models as well as suggestions and ideas from the company itself. The model was then further adapted through tests and feedback from the company to be able to apply to as many types of buildings as possible. Conclusions: This study concludes that it is possible to customize an inspection model to some extent by the use of other organizations methods.

I Sverige sker det ständig en ökning av antal köpcentrum, vilket medför att konkurrensen om kunderna ökar. För att möta en ökande konkurrens och kunders krav har olika köpcentrumägare i allt större utsträckning börjat differentiera köpcentrumen. Syftet med vår uppsats är att undersöka hur val av inriktning påverkar utformning och strukturering av två olika köpcentrum, Triangelns Köpcentrum och Gallerian Storgatan, i Malmö. Vi ska dessutom undersöka hur differentiering och profilering påverkas beroende av deras inriktning.Beroende av inriktning är ett köpcentrum riktat till olika kundsegment. För att nå och tilltala denna kategori försöker köpcentrumets förvaltare stärka varumärket och profilera sig med hjälp av marknadsföring och utformning. Mixen av hyresgäster och deras placering är också viktiga faktorer för att skapa en attraktiv atmosfär för den kategori människor man valt att vända sig till. Gallerian Storgatan är ett köpcentrum som riktar sig till en smal målgrupp genom en typ av produkter, medan Triangelns Köpcentrum riktar sig till en bredare målgrupp genom flera produktgrupper. De olika inriktningarna påverkar mixen av hyresgäster och hur förvaltarna arbetar med mångfald av butiker. I köpcentrumen styrs utformning och strukturering på olika sätt, vilket påverkar valet av butiker, caféer och restauranger. Med detta som utgångspunkt försöker de skapa en egen profil och koncept. / The property owners' strategies for shopping centers - A comparative study of two shopping centers. In Sweden there are a constantly increasing number of shopping centers, which proportionally increases the competition for customers. To meet escalating competition and customer demands, shopping centers have begun diversifying, some quite extensively.The purpose of our study is to examine how the concept affects the design and structure of two different shopping centers in Malmö, Triangelns Köpcentrum and Gallerian Storgatan. We shall also examine how this diversification affects the profile and marketing strategies of these two shopping centers depending on which target groups they aim to obtain.The shopping center owners target different customer groups depending on marketing strategies. Managers try to strengthen their images toward the right customer groups through the use of attractive marketing and profiling policies. Using a correct mixture of tenants creates a harmonic feeling throughout the shopping center and this plays an important roll in attracting the desired customer groups.Gallerian Storgatan wants to attract a smaller target group of customers and therefore has a limited product range, while Triangelns Köpcentrum that wants to attract a larger customer group and therefore has a larger product range. The range of tenants in a shopping center and the placement of shops, cafés and restaurants are strongly influenced by the managers different structuring and design ideas. With this under consideration, we can conclude that the managers are trying to create their own unique concept and profile.

The concept of a digital twin was originated by Nasa who used advanced simulation techniques during their first moon landing but has since evolved and the areas of application have broadened considerably. In recent years, the phenomenon has received a lot of attention in relation to the real estate industry in particular, which have been followed by plenty of research into digital twins within the informatics field. However, there is still a great lack of studies that focus on the supplier’s perspective of the implementation. Therefore, the aim of this study is to identify the root causes of perceived challenges with digital twins from a supplier perspective by identifying what gives rise to problems and difficulties with the implementation of digital twins. This research contributes empirically by delving into the supplier's viewpoint, enhancing theoretical understanding through the identification of underlying causes, and practically by proposing ways to manage these foundational challenges effectively. The findings underscore the importance of addressing the knowledge gap between suppliers and clients early in the implementation process, recommending organizational and technical strategies to optimize digital twin utilization and management.

有鑑於我國長期以來皆為技術引入國，為強調自主創新，產學合作受到了相當程度的重視，而生技製藥產業的價值鏈長、高風險、高研發成本、高知識內涵等特性，使得產學合作成為生技製藥產業中相當重要的機制。又由於上述的產業特性，使得生技製藥公司在產品上市前，所有的研發投入，皆以「無形資產」的形式，儲存在階段性的開發成果之中，因此，智慧財產的保護與管理，對生技製藥公司而言，確實有很高的重要性，智慧財產若經過妥善的經營與管理，能有效成為企業的競爭優勢來源。 本研究即以生技製藥產業之產學合作為前提，針對智財管理與企業策略因子，以產業方的觀點，探討「產學合作－智財管理－企業營運模式」三者之間的關連性，並從智財管理的四大內涵－「創造、保護、管理、運用」作為分析之構面，釐清重要議題與關鍵因素，以作為日後雙方架構合作與管理模式之依據，達到知己知彼，互信合作，創造雙贏的綜效。 本研究以個案訪談方式，訪談台灣微脂體、台灣東洋、世基生醫三間國內生技製藥公司，並根據訪談結果之分析與彙總比較，得到研究發現並提出建議如下： 1. 生技智財策略與其營運模式有關，受到獲利方式影響而採取不同的智財策略。 2. 生技產學合作成果，「權利歸屬」之模式多元化，與該成果距離商品化之成功率有關；此外，「先專利、後發表」的慣例已普遍採用，無保密與公開之衝突。 3. 智財專責部門的設立與人數配置，應隨企業的成長而增置，人才網羅應以生技背景之跨領域專業人才為主，且需經過商管課程之訓練，方能對產業發展與競爭脈動有所掌握。 4. 產學合作成果運用，與企業核心能力與互補性資產掌控度有關，國內廠商而言，「對外授權」仍然必要；運用訴訟的方式與否，與「智財策略」有關聯，並受成本因素之影響。 5. 產業方應主動積極參與產學合作，由於學界缺乏商品化之經驗，技轉辦公室現階段亦無法充份發揮功能，因此，由產業方積極參與產學合作，能以產業方敏銳的商業嗅覺協助學界補捉具有潛力的研究，發揮引導之功能，使前瞻研究能進入應用階段，而實際造福人群，同時帶動產業的活絡發展。 / Regarding that Taiwan is always in the position of “technology transfer licensee”, to emphasize the goal of innovation, academic-industrial collaboration has becoming an important issue. Especially with regards to the features of bio-pharmaceutical value chain, such as compartmentalization, high risk, high return, highly knowledge-based, the investment input is thus transformed into the form of “intangible assets”before the product actually launched. Therefore, the protection and management of intellectual property is critical to bio-pharmaceutical companies. If IP is properly managed and utilized, it could become a source of competitive advantage. This thesis is based on the study of bio-pharmaceutical academic-industrial collaborations, from an industrial perspective, focusing on IP management and strategy. Four components of IP management－development, protection, management, and exploitation, is set as major constructs of this thesis. The primary goal of this study is to find important issues and key factors toward a successful collaboration. This thesis studied three bio-pharmaceutical companies, Taiwan Liposome Company, TTY Biopharm, and Pharmigene. According to results of interviews and analytical comparison, this thesis concludes some findings and suggestions as follow: 1. The IP strategy of a bio-pharmaceutical company is related to its business model. Different profitable models should apply different IP strategies. 2. The way which academia and industry allocate the IP right and interest is diversed, according to the risk and commercialization successful rate of the collaboration. Also, “patent goes first, publication goes after”is a common route. Therefore there is no collision between secrecy and openness. 3. The establishment and expansion of in-house IP department should go in accordance with the growing of company. It is necessary for an accountable one to be bio-tech educated and further received MBA training, in order to be competent to business competition and strategic planning. 4. The exploitation of collaboration is in relation to company’s core competence and complementary assets. For Taiwan bio-pharm companies, the“licensing out”model is necessary. With regards to litigation, the attitude toward litigation is related to its IP strategy and cost of litigation. 5. The industrial part in such collaboration should take an active attitude, because the academic part lacks commercialization experience. It would be helpful for industry to guide and help capturing valuable study in academia, therefore makes radical innovation an usful one.

中文摘要 競爭策略的核心問題是企業在產業中的相對位置。競爭位置會決定企業獲利能力高出或低於産業平均水準。產業的獲利能力並非取決於產品功能或技術層次的高低，而是由產業結構決定。產品設計即使很時尚或是高科技的東西如果處於產業結構中不對的位置上，企業的獲利依然不會好。例如台灣的筆記型電腦代工產業的一直處於全球領先位置但是產業獲利卻是低毛利的狀況。 當產業有重量級競爭者進入時，新的技術可能破壞原本的產業結構，原來的產業競爭者可能受到程度不等的影響。影響的結果取決於企業應變策略及其在產業中的相對位置，應變速度慢或是選擇錯誤的策略皆可能導致公司步上衰退，而與重量級同質性高的廠商受到的衝擊往往最大，資源互補的廠商卻可能從中獲利。 此外，新的技術也可能為產業帶來新應用與新市場，使產業擴大，企業如能把握時機，妥善選擇競爭策略，為客戶創造價值，也能在產業中獲得更大的利潤。 本研究方法採用「個案研究法」來進行，探討個案企業憑藉哪些創新與競爭策略，使其能夠在重量級廠商加入產業對原來產業產生重大影響的環境中突圍，以及如何面對下一波的挑戰。得到的發現如下: (一)開發中國家的企業要成為國際企業，宜採取漸進式方式，經過多年的耕耘，逐漸成為國際知名企業。(二)智慧型手機開放性架構有利於手機生態系統的競爭，傳統電信營運商將可能淪為數位匯流時代之配角。(三)技術創新的本身並不重要，只有在技術創新影響到產業結構及企業競爭優勢的情況下，才突顯出它的重要性。(四)技術創新可能會影響產業結構，導致市場轉移，企業內現有競爭者必須快速因應。(五) 企業以大量客製化的服務方式來滿足客戶的營運模式，似乎較難進行破壞性創新。(六)企業的能力與稟賦，皆會影響公司的獲利，且會受到技術及市場知識所影響，領導企業具有提供低成本和差異化的能力與稟賦。非領導企業最好在低成本和差異化兩策略上擇一為之..等.

Notes: i) the terms "lessee" and "tenant" are used alternatively, the latter only when quoted ii) the terms "lessor" and "landlord" are used alternatively, the latter only when quoted / The research intends to assess the availability of information to determine the contribution of turnover rent to lessor revenue as the publicly available information on building performance, and in specific turnover rent, is not adequate to answer the research problem. Academic, legal and accounting sources are consulted and referenced as background on turnover rent. Limitations applicable to the study is noted. A content analysis of published financial statements analyses the application of the prevailing accounting standards in the real estate sector and assesses to what extent information is available to determine the contribution of turnover rent to lessor revenue. Disclosure was found to be inconsistent and inadequate to calculate the contribution to lessor revenue and to assess individual building performance. With relevant building performance data of a large retail centre sourced from an asset manager, the contribution of turnover rent to lessor revenue was calculated for a period of eight years as part of a retail centre case study. With information available, but not disclosed, it is recommended that the IASB considers additional disclosure for listed real estate entities to enable stakeholders to assess individual building performance. Further recommendations are made in this study. The building performance indicators were further compared to relevant economic indicators. The results of this analysis indicates an indirect correlation between the prime interest rate and three building performance indicators being lessee turnover, total rent collected and centre foot-count. This confirms the strong reliance of the South African retail sector on credit sales. / Financial Accounting / M. Ph. (Accounting Sciences)

Ces dernières années, le contexte concurrentiel a démontré la nécessité de réformer la politique portuaire française. C’est ainsi que la réforme portuaire issue de la loi n°2008-660 du 4 juillet 2008 a créé les grands ports maritimes. Le modèle du « landlord port », autrement dénommé port propriétaire/aménageur, a été consacré en France. Le grand port maritime voit ses activités recentrées sur ses missions régaliennes, ses missions d’exploitation ayant été transférées aux opérateurs privés portuaires. Face aux contraintes domaniales, issues du droit administratif, les grands ports maritimes ont dû valoriser leur domaine portuaire en attirant les investisseurs privés et en développant leurs activités avec leur « hinterland ». Le partenariat public/privé est donc la solution pour améliorer la compétitivité des grands ports maritimes. Si du point de vue juridique, l’autorité portuaire est en position « dominante » par son rôle décisionnaire d’attribution d’espaces portuaires aux différents opérateurs, du point de vue économique, le rapport de force est inversé au profit des opérateurs. Il est donc indispensable de parvenir à équilibrer ces visions dans le respect du libre jeu de la concurrence. / These last years, the competitive context demonstrated the necessity of reforming the French port policy. This is how the port reform stemming from the law n°2008-660 of July 4th, 2008 created the Major seaports. The model of landlord port was recognized in France. The Major seaport sees its activities refocused on its kingly missions, its missions of operation having been transferred to the port private operators. In front of state property constraints, stemming from the administrative law, the Major seaports had to value their port domain by attracting the private investors and by developing their activities with their «hinterland». The public / private partnership is thus the solution to improve the competitiveness of the Major seaports. If, from the legal point of view, the port authority belongs in «dominant» position by its decision-making role of allocation of port spaces to the various operators, from the economic point of view, the balance of power is inverted for the benefit of the operators. It is thus essential to succeed in balancing these visions in the respect for the free play of competition.

International financial reporting standards (IFRS) är känd för att vara en komplex och kostsamredovisningsstandard, men det finns fortfarande företag som väljer att redovisa enligt IFRS.Studiens syfte är att få en förståelse för att sedan ge förklaring till vilket som är det viktigastemotivet bakom valet att tillämpa IFRS. IFRS som redovisningsstandard är ett krav för noteradebolag, därför har studien riktat in sig på att undersöka onoterade fastighetsbolag och varför deväljer att frivilligt tillämpa redovisningsstandarden. Fastighetsbranschen blev särskilt utvald dåfastigheter i flera år ökat i värde och är ett aktuellt ämne idag. Den teoretiska referensramen hjälperstudien att ge ytterligare förklaring till viktiga begrepp som motiv, redovisningsstandard,förvaltningsfastigheter, anskaffningsvärde, värdering till verkligt värde och kapitalkostnader.Vidare kommer den institutionella teorin belysa varför företag gör vissa val för att säkerställa sinplats på marknaden. Sedan påbörjades den empiriska insamlingen utifrån en kvalitativ metodansatsi form av intervjuer. Respondenterna är särskilt utvalda experter inom redovisning enligt IFRS ochhålls anonyma. I resultatet presenterades tre motiv som ligger till grund för valet att redovisa enligtIFRS. Dessa var harmonisering, legitimitet och värdering till verkligt värde. Efter vidareanalysering kunde slutsatsen dras att det viktigaste motivet för att implementera IFRS varmöjligheten att värdera tillgångar till verkligt värde. Detta styrks genom teoretiska- och praktiskaimplikationer. Fastighetsbolag som strävar efter att låna mera för att kunna investera i merfastigheter och därmed skapa tillväxt, vill värdera sina tillgångar till verkligt värde. Förslag tillfortsatt forskning inom ämnet är bland annat att göra en kvantitativ studie med ett bredare urvalsom även kan komplettera denna studie kring motiv bakom valet att redovisa enligt IFRS föronoterade fastighetsbolag. / International financial reporting standards (IFRS) are known for being a complex and expensiveaccounting standard, but there are still companies that choose to report in accordance with IFRS.The purpose of the study is to gain an understanding and then provide an explanation of which isthe most important motive behind the choice to apply IFRS. IFRS as an accounting standard is arequirement for listed companies, therefore the study has focused on examining unlistedcompanies in the property management sector and why they choose to voluntarily apply theaccounting standard. Companies in the property management sector were specially selected asproperties have increased in value for several years and are a current topic today. The theoreticalframework helps the study to provide further explanation of important concepts such as motives,accounting standards, investment properties, acquisition value, valuation at fair value and capitalcosts. Furthermore, institutional theory will give us further understanding on why companies makecertain choices to secure their place in the market. The study was based on a qualitativemethodological approach in the form of interviews. The respondents are specially selected expertsin accounting in accordance with IFRS and are kept anonymous. The results presented threemotives that form the basis for the choice to report in accordance with IFRS. These wereharmonization, legitimacy and valuation at fair value. After further analysis, it could be concludedthat the most important motive for implementing IFRS was the ability to value assets at fair value.This is substantiated by theoretical and practical implications. Companies in the propertymanagement sector that strive to borrow more to then be able to invest in more properties andthereby create growth, want to value their assets at fair value. Proposals for further research in thesubject include conducting a quantitative study with a wider selection that can also supplementthis study on motives behind the choice to report in accordance with IFRS for unlisted companiesin the property management sector.